Tax filing Sweden

Non-Swedish companies who operate a business in Sweden might need to file tax returns in Sweden.

Tax filing Sweden – things you should know!

Non-Swedish companies that have permanent establishment in Sweden need to file Swedish tax returns.

However, some companies that do not have permanent establishment may also need to file tax returns, read more about this here.

Furthermore, a non-Swedish company with operations in Sweden should normally register with the Swedish Tax Agency, even if the company does not have permanent establishment in Sweden.

We are going to describe the tax filing of the general cases, where a non-Swedish company has permanent establishment in Sweden and are registered at the Swedish Tax Agency.

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Tax filing Sweden

Tax filing Sweden

Non-Swedish companies with permanent establishment in Sweden need to file Swedish tax returns and may be liable to report value added tax (VAT), employer’s contributions, and/or income tax. In that case the company must be registered at the Swedish Tax Agency and may apply for Swedish F-tax.

Value-added tax (VAT) is called mervärdesskatt or moms in Swedish. The standard VATE rate is 25 % for goods and services, but there are some reduced rates of 12% or 6 %.

An employer must declare payments and deducted preliminary tax for each payee in a monthly PAYE tax return. In each return, the employer must provide information about the employees and the business.

In Sweden corporate tax is at a flat rate of 20.6 percent and companies need to pay preliminary tax during the income year and submit an income tax return every year.

F-tax approval

You file for a preliminary income tax return when you start a business in Sweden and apply for F-tax approval.

F-tax is the tax paid by a legal entity or an entrepreneur who is a natural person. The F-tax certificate system means that no tax withholding shall be done on payments to a business that is approved for F-tax. F-tax approval signals that you are a serious business owner who pays taxes.

Before you get a F-tax approval the Swedish Tax Agency must be satisfied that you are in fact conducting business activity. This means that your business needs to be independent, permanent, and conducted for profit.

Your F-tax approval can be withdrawn if you fail to declare or pay your taxes.

Revideco Vår Byrå
CPA in Sweden at Revideco Chartered accountant Sweden Accounting firm Sweden

Preliminary tax

When a company is liable to pay Swedish corporate income tax, the company will have to pay preliminary tax during the income year.

This procedure avoids having to pay tax for a whole income year at once.

To calculate how much preliminary tax to be paid the company needs to submit a preliminary tax return to the Swedish Tax Agency, which then calculates how much tax to be paid during the income year.

During the income year (the tax year) it is possible to submit a new preliminary tax return to the Swedish Tax Agency in order for the agency to adjust the debited preliminary tax.

Final tax

Income taxes are collected during the income year, which is the year the income is earned.

The year after the income year, the company submits an income tax return which states the result of the income year (the tax year). The Swedish Tax Agency calculates the final tax based on this income tax return.

The final tax is then compared to the preliminary tax payments made during the income year (the tax year). This will result in either a refund to the company or final tax due to be paid.

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Tax filing Sweden and Tax return Sweden.

Introduction offer to smaller business owners

Are you considering moving your business to Sweden? Or start a business in Sweden? Then you might benefit from our advice.

We can help you with tax administration regarding a new business in Sweden or if you are moving existing business to Sweden.

To smaller business owners moving into Sweden we offer a one-hour introduction on typical tax matters such as permanent establishment and residency issues at the price of 1 650 SEK + VAT.

Contact us and we will get back to you.

Our tax accounting services

Depending on what kind of business you have and how it is organized the way you register for tax purposes differ.

Examples of our tax accounting & tax filing service Sweden:

  • Income tax returns
  • VAT
  • Tax filing
  • Tax advisory
  • Introduction meeting International taxation

Our full range of services to both larger and smaller companies are known for its high quality and cost effectiveness. Phone calls and e-mails are always answered promptly. It is our believe that accessibility, personal service, and a value for money offer, is market leading.

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VAT representative in Sweden

Tax filing Sweden with Revideco

We are an independent partner-led firm, happy to be considered in the same grouping as the “big” firms as we are frequently asked to quote alongside of them.

Our strong team of accountants and consultants deliver personal service with the aim to find the most efficient solution for each and one of our clients, something we have done since 1994.

Being a part of a worldwide network, MGI Worldwide, enables us to provide tax services abroad. Advice on international tax is therefore provided in collaboration with our global network.